Capital Allowances on Machinery — the UK Experience
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Abstract
The new system of capital allowances on machinery and plant, introduced in 1971, has not had the criticism it deserves. The authors here explain why they think its introduction has caused a sharp decline in profitability of hiring plant in the UK.
Keywords
Citation
Wheeler, D.A. and Harris, F.C. (1983), "Capital Allowances on Machinery — the UK Experience", Industrial Management & Data Systems, Vol. 83 No. 1/2, pp. 23-25. https://doi.org/10.1108/eb057299
Publisher
:MCB UP Ltd
Copyright © 1983, MCB UP Limited